Sangguniang Bayan Municipality of Lamut

Republic of the Philippines Province of Ifugao Sangguniang Bayan Municipality of Lamut

18th SANGGUNIANG BAYAN 120 th Regular Session October 23, 2018

PRESENT:

Atty. Adryan B. Chaguile – Municipal Vice Mayor and Presiding Officer Jerry J. Leal – Municipal Councilor and Member Maria Victoria Grace G. Macadaeg - Municipal Councilor and Member Pio K. Famorca, Jr. - Municipal Councilor and Member Napoleon C. Belingon - Municipal Councilor and Member Reneboy D. Millano - Municipal Councilor and Member Mark Anthony M. Indopia - Municipal Councilor and Member Manuel B. Kalahi, Jr. - LMB President and Ex-Officio Member Jake Louie B. Casumpang -SK Municipal Federation President

ABSENT: Everda Desiree D. Dulinayan – Municipal Councilor - on Sick Leave Joseph G. In-uyay – Municipal Councilor - on Official Business

APPROPRIATION ORDINANCE NO. 2018-18-02

AUTHORIZING THE ANNUAL BUDGET OF THE MUNICIPALITY OF LAMUT, PROVINCE OF IFUGAO IN THE TOTAL AMOUNT OF ONE HUNDRED TWELVE MILLION SEVEN HUNDRED FORTY-FOUR THOUSAND SIX HUNDRED FORTY-FOUR PESOS (P112, 744,644.00) COVERING VARIOUS EXPENDITURES FOR THE OPERATION OF THE MUNICIPAL GOVERNMENT FOR FISCAL YEAR 2019 AND APPROPRIATING THE NECESSARY FUNDS FOR THE PURPOSE

Section 1. The Annual Budget of the Municipal Government of Lamut for Fiscal Year 2019 in the total amount of ONE HUNDRED TWELVE MILLION SEVEN HUNDRED FORTY-FOUR THOUSAND SIX HUNDRED FORTY-FOUR PESOS (P112,744,644.00) covering various expenditures for the operation of the Municipal Government is hereby approved.

The budget documents consisting of the following are incorporated herein and made integral part of this Appropriation Ordinance: Budget Message of the Municipal Mayor (Annex "A") Certified Statement of Receipts (Annex "B") Certified Statement of Receipts and Expenditures (Annex "C") Personnel Schedule (Annex "D") Annual Investment Program (Annex "E") Sangguniang Bayan Resolution No. 2018-18-057 (Annex "E") Sangguniang Bayan Resolution No. 2018-18-056 (Annex "F") Resolution No. 02, Series of 2018 of the Municipal Development Council (Annex "G")

Section 2. The sources of funds are the following estimated income amounting to One Hundred Twelve Million Seven Hundred Forty-Four Thousand Six Hundred Forty-Four Pesos (P112, 744,644.00). 1 Tax Revenue P 2,800,000.00 2 Non-Tax Revenue 8,453,500.00 3. External Sources 101,491,144.00 TOTAL AMOUNT AVAILABLE FOR APPROPRIATIONS ...... P 112,744,644.00 Section 3. The amount of ONE HUNDRED TWELVE MILLION SEVEN HUNDRED FORTY-FOUR THOUSAND SIX HUNDRED FORTY-FOUR PESOS (P112, 744,644.00) has been appropriated for the different municipal offices, national offices as well as statutory and contractual obligations. page 2 of 26 of Appropriation Ordinance No. 2018-18-02

1. OFFICE OF THE MUNICIPAL MAYOR: P 13,023,365.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 3,043,704.00 Other Compensation Personnel Economic Relief Allowance (PERA) 288,000.00 Representation Allowance 81,000.00 Clothing/Uniform Allowance 72,000.00 Productivity Enhancement Incentive 60,000.00 Year-End Bonus 253,642.00 Cash Gift 60,000.00 Other bonuses and allowances- midyear bonus 253,642.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 365,245.00 PAG-IBIG Contributions 14,400.00 PhilHealth Countributions 33,298.00 Employees Compensation Insurance Premiums 14,181.00 Other Personnel Benefits Terminal Leave Benefits 2,126,016.00 Monetization of Leave Credits 128,349.00 Loyalty Pay 7,000.00 Anniversary Bonus 36,000.00 Performance Based Bonus 164,867.00 TOTAL PERSONAL SERVICES P 7,001,344.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 250,000.00 Training Expenses 60,000.00 Supplies and Materials Expenses Office Supplies Expenses 170,000.00 Janitorial Supplies 25,000.00 Fuel, Oil and Lubricants Expenses SHZ 719 100,000.00 SUV(New) - DOS 381 200,000.00 SJB 710 100,000.00 Dump Truck (SJR 469) 200,000.00 Dump Truck (white) 100,000.00 Bulldozer 150,000.00 Generator/Chainsaw 50,000.00 Utility Expenses Electricity expenses 1,558,783.00 Communication Expenses Telephone Expenses-Mobile 60,000.00 Internet Subscription Expenses 40,000.00 Professional Services Legal Services General Services Other General Services 1,400,000.00 Repairs and Mainenance: Machinery & Equipment Office Equipment 20,000.00 ICT Equipment 20,000.00 Construction and Heavy Equipment 250,000.00 Other Machinery and Equipment (Generator) 25,000.00 Transportation Equipment Motor vehicle 338,238.00 Furniture & Equipment 10,000.00 Taxes, Insurance Premiums and Other Fees Insurance Premiums 60,000.00 Other Maintenance & Operating Expenses Advertising expenses 50,000.00 Printing and Publication Expenses 40,000.00 Representation Expenses Past elected officials (vigil) 50,000.00 Regular meetings and Others 250,000.00 Membership Dues & Contributions to Organizations 40,000.00 Subscription Expenses Donations 40,000.00 Other Maintenance & Operating Expenses 25,000.00 Printing of streamers 10,000.00 Civil Service Celebration 60,000.00 Billboards and Signages 40,000.00 Christmas Tree Installation and Materials 50,000.00 Accomodation/Lodging Lantern parade 50,000.00 I-CARE Program 10,000.00 Photocopy of Documents Others TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 5,902,021.00 page 3 of 26 of Appropriation Ordinance No. 2018-18-02

c. Capital Outlay: Machinery and Equipment Office Equipment P 25,000.00 Information & Communication Technology Equipment Transportation Equipment Motor vehicle 75,000.00 Furniture, Fixtures and Books Furniture and Fixtures 20,000.00 TOTAL OF CAPITAL OUTLAY 120,000.00 2. OFFICE OF THE MUNICIPAL VICE-MAYOR: P 3,054,059.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 982,776.00 Other Compensation Personnel Economic Relief Allowance (PERA) 48,000.00 Representation Allowance 76,500.00 Clothing/Uniform Allowance 12,000.00 Productivity Enhancement Incentive 10,000.00 Year-End Bonus 81,898.00 Cash Gift 10,000.00 Other Bonuses and Allowances- Midyear Bonus 81,898.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 117,933.00 PAG-IBIG Contributions 2,400.00 PhilHealth Countributions 8,250.00 Employees Compensation Insurance Premiums 2,331.00 Other Personnel Benefits Terminal Leave Benefits 842,397.00 Monetization of Leave Credits 41,442.00 Anniversary Bonus 6,000.00 Performance Based Bonus 53,234.00 TOTAL OF PERSONAL SERVICES P 2,377,059.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 115,000.00 Training Expenses 55,000.00 Supplies and Materials Expenses Office Supplies Expenses Fuel, Oil and Lubricant Expenses 150,000.00 Communication Expenses Telephone Expenses 42,000.00 Internet Subscription Expenses 20,000.00 General Services Other General Services 105,000.00 Repair and Maintenance Transportation Equipment Motor Vehicle 50,000.00 Taxes, Insurance Premiums and Other Fees Insurance Premiums 35,000.00 Other Maintenance & Operating Expenses Representation Expenses 50,000.00 Membership Dues & Contributions to Organizations 30,000.00 Other Maintenance & Operating Expenses 25,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 677,000.00 3. OFFICE OF THE SANGGUNIANG BAYAN - LEGISLATIVE: P 16,291,868.00 3.1. Office of SB Member Everda Desiree D. Dulinayan P 1,593,900.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 762,900.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 63,575.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 63,575.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 91,548.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contributions 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 245,108.00 Monetization of Leave Credits 32,170.00 Anniversary Bonus 3,000.00 CollectivePerformance Negotiation Based Bonus Agreement (CNA) 41,324.00 TOTAL OF PERSONAL SERVICES P 1,487,200.00 page 4 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Other Maintenance & Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.2. Office of SB Member Jerry J. Leal P 1,593,900.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 762,900.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 63,575.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 63,575.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 91,548.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contribution 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 245,108.00 Monetization of Leave Credits 32,170.00 Anniversary Bonus 3,000.00 Performance Based Bonus 41,324.00 TOTAL OF PERSONAL SERVICES P 1,487,200.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Other Maintenance & Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL MAINT. & OTHER OPERATING EXPENSES P 106,700.00 P - 3.3. Office of SB Member Joseph G. In-uyay P 1,984,824.00 a. Personal Services Salaries and Wages Salaries and Wages - Regular P 788,016.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 65,668.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 65,668.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 94,562.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contributions 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 601,296.00 Monetization of Leave Credits 33,230.00 Anniversary Bonus 3,000.00 Performance Based Bonus 42,684.00 TOTAL OF PERSONAL SERVICES P 1,878,124.00 page 5 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Supplies and Materials Expenses Fuel, Oil and Lubricants Expenses Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Repairs and Maintenance: Machinery and Equipment ICT Equipment Transportation Equipment Motor vehicle Taxes, Insurance Premiums and Other Fees Insurance Premiums Other Maintenance & Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.4. Office of SB Member Maria Victoria Grace G. Macadaeg P 1,969,001.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 788,016.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 65,668.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 65,668.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 94,562.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contributions 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 585,473.00 Monetization of Leave Credits 33,230.00 Anniversary Bonus 3,000.00 Performance Based Bonus 42,684.00 TOTAL OF PERSONAL SERVICES P 1,862,301.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Repairs and Maintenance: Machinery and Equipment ICT Equipment Other Maintenance & Operating Expenses Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.5. Office of SB Member Pio K. Famorca, Jr. P 1,609,219.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 762,900.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 63,575.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 63,575.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 91,548.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contributions 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 260,427.00 Monetization of Leave Credits 32,170.00 Anniversary Bonus 3,000.00 CollectivePerformance Negotiation Based Bonus Agreement (CNA) 41,324.00 TOTAL OF PERSONAL SERVICES P 1,502,519.00

page 6 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Repairs and Maintenance ICT Equipment Other Maintenance & Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.6. Office of SB Member Napoleon C. Belingon P 1,658,858.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 788,016.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 65,668.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 65,668.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 94,562.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contribution 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 275,330.00 Monetization of Leave Credits 33,230.00 Anniversary Bonus 3,000.00 CollectivePerformance Negotiation Based Bonus Agreement (CNA) 42,684.00 TOTAL OF PERSONAL SERVICES P 1,552,158.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Other Maintenance & Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.7. Office of SB Member Reneboy D. Millano P 1,609,219.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 762,900.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 63,575.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 63,575.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 91,548.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contributions 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 260,427.00 Monetization of Leave Credits 32,170.00 Anniversary Bonus 3,000.00 Performance Based Bonus 41,324.00 TOTAL OF PERSONAL SERVICES P 1,502,519.00

page 7 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Repairs and Maintenance Machinery and Equipment ICT Equipment Other Maintenance & Operating Expenses Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.8. Office of SB Member Mark Anthony M. Indopia P 1,609,219.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 762,900.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 63,575.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 63,575.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 91,548.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contributions 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits 260,427.00 Monetization of Leave Credits 32,170.00 Anniversary Bonus 3,000.00 Performance Based Bonus 41,324.00 TOTAL OF PERSONAL SERVICES P 1,502,519.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Repairs and Maintenance: Machinery and Equipment ICT Equipment Other Maintenance & Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.9. Office of LMB President Manuel B. Kalahi, Jr. P 1,331,864.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 750,660.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 62,555.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 62,555.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 90,079.00 PAG-IBIG Contributions 1,200.00 PhilHealth Contributions 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Terminal Leave Benefits Monetization of Leave Credits 31,654.00 Anniversary Bonus 3,000.00 Performance Based Bonus 40,661.00 TOTAL PERSONAL SERVICES P 1,225,164.00

page 8 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Other Maintenance & Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00 3.10. Office of the SK Federation President Jake Louie B. Casumpang P 1,331,864.00 a. Personal Services: Salaries and Wages Salaries and Wages - Regular P 750,660.00 Other Compensation Personnel Economic Relief Allowance (PERA) 24,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 6,000.00 Productivity Enhancement Incentive 5,000.00 Year-End Bonus 62,555.00 Cash Gift 5,000.00 Other Bonuses and Allowances- Midyear Bonus 62,555.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 90,079.00 PAG-IBIG Contribution 1,200.00 PhilHealth Contribution 6,600.00 Employees Compensation Insurance Premiums 1,200.00 Other Personnel Benefits Monetization of Leave Credits 31,654.00 Anniversary Bonus 3,000.00 Performance Based Bonus 40,661.00 TOTAL OF PERSONAL SERVICES P 1,225,164.00 b. Maintenance and Other Operating Expenses Traveling Expenses P 41,200.00 Training Expenses 35,000.00 Communication Expenses Telephone Expenses 20,000.00 Internet Subscription Expenses 3,000.00 Other Maintenance and Operating Expenses Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance and Operating Expenses 2,500.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 106,700.00

4. OFFICE OF THE SANGGUNIANG BAYAN - SECRETARY: P 2,677,934.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 1,153,368.00 Other Compensation Personnel Economic Relief Allowance (PERA) 72,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 18,000.00 Productivity Enhancement Incentive 15,000.00 Year-End Bonus 96,114.00 Cash Gift 15,000.00 Other Bonuses and Allowances- Midyear Bonus 96,114.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 138,404.00 PAG-IBIG Contributions 3,600.00 PhilHealth Contributions 11,624.00 Employees Compensation Insurance Premiums 3,600.00 Other Personnel Benefits Terminal Leave Benefits Monetization of Leave Credits 48,636.00 Loyalty pay 2,000.00 Anniversary Bonus 9,000.00 CollectivePerformance Negotiation Based Bonus Agreement (CNA) 62,474.00 TOTAL OF PERSONAL SERVICES P 1,879,934.00

page 9 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 45,000.00 Training Expenses 45,000.00 Supplies and Materials Expenses Office Supplies Expenses 150,000.00 Communication Expenses Telephone Expenses 15,000.00 Internet Subscription Expenses 12,000.00 General Services Other General Services 120,000.00 Repairs and Maintenance Machinery and Equipment Office Equipment 10,000.00 ICT Equipment 10,000.00 Other Maintenance & Operating Expenses Advertising Expenses 25,000.00 Representation expenses 100,000.00 Printing and Publication Expenses 10,000.00 Membership Dues & Contributions to Organizations 5,000.00 Other Maintenance & Operating Expenses 10,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 557,000.00 c. Capital Outlay: Machinery and Equipment Office Equipment Information & Communication Technology Equipment Buildings and Other Structure Building 241,000.00 Furniture , Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P 241,000.00 5. OFFICE OF THE MUNICIPAL PLANNING & DEVELOPMENT COORDINATOR: P 2,169,561.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 1,080,432.00 Other Compensation Personnel Economic Relief Allowance (PERA) 72,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 18,000.00 Productivity Enhancement Incentive 15,000.00 Year-End Bonus 90,036.00 Cash Gift 15,000.00 Other Bonuses and Allowances- Midyear Bonus 90,036.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 129,652.00 PAG-IBIG Contributions 3,600.00 PhilHealth Contribution 10,621.00 Employees Compensation Insurance Premiums 3,600.00 Other Personnel Benefits Monetization of Leave Credits 45,560.00 Loyalty Pay 1,000.00 Anniversary Bonus 9,000.00 Performance Based Bonus 58,524.00 TOTAL OF PERSONAL SERVICES P 1,777,061.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 80,000.00 Training Expenses 50,000.00 Supplies and Materials Expenses Office Supplies Expenses 40,000.00 Fuel, Oil and lubricant expenses 20,000.00 Communication Expenses Telephone Expenses 15,000.00 Internet Subscription Expenses 25,000.00 General Services Other General Services 57,500.00 Repairs and Maintenance Machinery and Equipment ICT Equipment 10,000.00 Other Machinery and Equipment (Brush Cutter) 5,000.00 Transportation Equipment Motor Vehicle 10,000.00 Taxes, Insurance Premiums and Other Fees Insurance Premiums 5,000.00 Other Maintenance & Operating Expenses Printing and publication expenses Representation Expenses 20,000.00 Other Maintenance & Operating Expenses 5,000.00 TOTAL MAINT. & OTHER OPERATING EXPENSES P 342,500.00

page 10 of 26 of Appropriation Ordinance No. 2018-18-02 c. Capital Outlay: Machinery and Equipment Office Equipment Information and Communication Technology Equipment 50,000.00 Furniture, Fixtures and Books Furniture and Fixtures Other Property Plant & Equipment TOTAL OF CAPITAL OUTLAY P 50,000.00 6. OFFICE OF THE MUNICIPAL CIVIL REGISTRAR: P 1,875,898.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 957,228.00 Other Compensation Personnel Economic Relief Allowance (PERA) 48,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 12,000.00 Productivity Enhancement Incentive 10,000.00 Year-End Bonus 79,769.00 Cash Gift 10,000.00 Other bonuses and allowances- midyear bonus 79,769.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 114,867.00 PAG-IBIG Contributions 2,400.00 PhilHealth Contribution 8,750.00 Employees Compensation Insurance Premiums 2,400.00 Other Personnel Benefits Monetization of Leave Credits 40,365.00 Loyalty pay 2,000.00 Anniversary Bonus 6,000.00 CollectivePerformance Negotiation Based Bonus Agreement (CNA) 51,850.00 TOTAL OF PERSONAL SERVICES P 1,560,398.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 40,000.00 Training Expenses 24,000.00 Supplies and Materials Expenses Office Supplies Expenses 65,000.00 Communication Expenses Postage and Deliveries 7,000.00 Telephone Expenses 15,000.00 Internet Subscription Expenses 10,000.00 General Services Other General Services 47,500.00 Repairs and Maintenance Machinery and Equipment Office Equipment 2,000.00 ICT Equipment 11,000.00 Furniture and Equipment Other Maintenance & Operating Expenses Representation Expenses 20,000.00 Membership Dues & Contributions to Organizations 1,000.00 Other Maintenance & Operating Expenses 13,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 255,500.00 c. Capital Outlay: Machinery and Equipment Office Equipment Information & Communication Technology Equipment P 45,000.00 Furniture, Fixtures and Books Furniture and Fixtures 15,000.00 TOTAL OF CAPITAL OUTLAY P 60,000.00 7. OFFICE OF THE MUNICIPAL BUDGET OFFICER: P 3,128,877.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 1,192,872.00 Other Compensation Personnel Economic Relief Allowance (PERA) 72,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 18,000.00 Productivity Enhancement Incentive 15,000.00 Year-End Bonus 99,406.00 Cash Gift 15,000.00 Other bonuses and allowances- midyear bonus 99,406.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 143,145.00 PAG-IBIG Contributions 3,600.00 PhilHealth Contribution 11,443.00 Employees Compensation Insurance Premiums 3,600.00 Other Personnel Benefits Terminal Leave Benefits 860,989.00 Monetization of Leave Credits 50,302.00 Loyalty pay 3,000.00 Anniversary Bonus 9,000.00 Performance Based Bonus Collective Negotiation Agreement (CNA) 64,614.00 TOTAL PERSONAL SERVICES P 2,796,377.00

page 11 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 45,000.00 Training Expenses 40,000.00 Supplies and Materials Expenses Office Supplies Expenses 35,000.00 Communication Expenses Telephone Expenses 15,000.00 Internet Subscription Expenses 25,000.00 General Services Other General Services 52,500.00 Repairs and Maintenance Machinery and Equipment Office Equipment 10,000.00 ICT Equipment 15,000.00 Other Maintenance & Operating Expenses Representation Expenses 90,000.00 Other Maintenance & Operating Expenses 5,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 332,500.00 c. Capital Outlay Machinery and Equipment Office Equipment Information & Communication Technology Equipment TOTAL OF CAPITAL OUTLAY P -

8. OFFICE OF THE MUNICIPAL ACCOUNTANT: P 2,166,461.00 a. Personal Services Salaries and Wages Salaries and Wages-Regular P 1,121,484.00 Other Compensation Personnel Economic Relief Allowance (PERA) 72,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 18,000.00 Productivity Enhancement Incentive 15,000.00 Year-End Bonus 93,457.00 Cash Gift 15,000.00 Other bonuses and allowances- midyear bonus 93,457.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 134,578.00 PAG-IBIG Contribution 3,600.00 PhilHealth Contribution 10,646.00 Employees Compensation Insurance Premiums 3,600.00 Other Personnel Benefits Monetization of Leave Credits 47,292.00 Loyalty pay 2,000.00 Anniversary Bonus 9,000.00 Performance Based Bonus 60,747.00 TOTAL OF PERSONAL SERVICES P 1,834,861.00 b. Maintenance & Other Operating Expenses Traveling Expenses-Local P 55,000.00 Training & Seminar Expenses 40,000.00 Supplies and Materials Expenses Office Supplies Expenses 60,000.00 Communication Expenses Telephone Expenses 15,000.00 Internet Subscription Expenses 20,000.00 General Services Other General Services 111,600.00 Repairs and Maintenance Machinery and Equipment ICT Equipment 20,000.00 Other Maintenance & Operating Expenses 10,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 331,600.00 b. Capital Outlay: Machinery and Equipment Information & Communication Technology Equipment Furniture, Fixtures and Books Furniture and Fixtures P TOTAL OF CAPITAL OUTLAY P -

page 12 of 26 of Appropriation Ordinance No. 2018-18-02

9. OFFICE OF THE MUNICIPAL TREASURER: P 5,612,071.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 2,563,032.00 Other Compensation Personnel Economic Relief Allowance (PERA) 240,000.00 Representation Allowance 112,500.00 Transportation Allowance 112,500.00 Clothing/Uniform Allowance 60,000.00 Productivity Enhancement Incentive 50,000.00 Year-End Bonus 213,586.00 Cash Gift 50,000.00 Other bonuses and allowances- midyear bonus 213,586.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 307,563.00 PAG-IBIG Contributions 12,000.00 PhilHealth Contributions 29,393.00 Employees Contributions Insurance Premiums 12,000.00 Other Personnel Benefits Terminal leave benefits Monetization of Leave Credits 108,080.00 Loyalty pay 6,000.00 Anniversary Bonus 30,000.00 Performance Based Bonus 138,831.00 Collective Negotiation Agreement (CNA) TOTAL OF PERSONAL SERVICES P 4,259,071.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 150,000.00 Training Expenses 100,000.00 Supplies and Materials Expenses Office Supplies Expenses 100,000.00 - MTOP Plates - MTOP Stickers 20,000.00 - Business Plates - Business Stickers 20,000.00 Accountable Forms Expenses 150,000.00 Fuel, Oil and Lubricants Expenses 180,000.00 Communication Expenses Postage Expenses 1,000.00 Telephone Expenses 15,000.00 Internet Subscription Expenses 5,000.00 General Services Other General Services 267,000.00 Repairs and Maintenance Machinery and Equipment Office Equipment 15,000.00 ICT Equipment 50,000.00 Transportation Equipment Motor vehicle 100,000.00 Furniture and equipment Taxes, Insurance Premiums and Other Fees Fidelity Bond Premiums 60,000.00 Insurance Premiums 20,000.00 Other Maintenance & Operating Expenses Representation Expenses 15,000.00 Membership Dues and Contributions to Organizations 10,000.00 Other Maintenance & Operating Expenses 20,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 1,298,000.00 c. Capital Outlay: Machinery and Equipment Office Equipment Information & Communication Technology Equipment 35,000.00 Furniture, Fixtures and Books Furniture and Fixtures P 20,000.00 TOTAL OF CAPITAL OUTLAY 55,000.00

page 13 of 26 of Appropriation Ordinance No. 2018-18-02

10. OFFICE OF THE MUNICIPAL ASSESSOR: P 2,720,858.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 1,320,828.00 Other Compensation Personnel Economic Relief Allowance (PERA) 96,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 24,000.00 Productivity Enhancement Incentive 20,000.00 Year-End Bonus 110,069.00 Cash Gift 20,000.00 Other bonuses and allowances- midyear bonus 110,069.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 158,499.00 PAG-IBIG Contributions 4,800.00 PhilHealth Contribution 14,441.00 Employees Compensation Insurance Premiums 4,800.00 Other Personnel Benefits Terminal leave benefits Monetization of Leave Credits 55,697.00 Loyalty pay 12,209.00 Anniversary Bonus 12,000.00 Performance Based Bonus 71,546.00 TOTAL OF PERSONAL SERVICES P 2,169,958.00 b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 20,000.00 Training Expenses 12,000.00 Supplies and Materials Expenses Office Supplies Expenses 57,000.00 Fuel, Oil & Lubricants Expenses 29,000.00 Communication Expenses Postage Expenses 4,500.00 Telephone Expenses 15,000.00 Internet Subscription Expenses 7,000.00 General Services Other General Services 47,000.00 Repairs and Maintenance Machinery and Equipment Office Equipment 7,500.00 ICT Equipment 65,000.00 Transportation Equipment Motor vehicle 10,000.00 Furniture and equipment 8,500.00 Taxes, Insurance Premiums and Other Fees Insurance Premiums 7,000.00 Other Maintenance & Operating Expenses Membership Dues and Contributions to Organizations 8,400.00 Other Maintenance & Operating Expenses 5,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 302,900.00 c. Capital Outlay: Machinery and Equipment Office equipment Information & Communication Technology Equipment P 248,000.00 Transportation Equipment Motor vehicle Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P 248,000.00 11. OFFICE OF THE MUNICIPAL HEALTH OFFICER: P 9,180,039.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 3,246,444.00 Other Compensation Personnel Economic Relief Allowance (PERA) 264,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 66,000.00 Subsistence allowance 118,800.00 Laundry allowance 16,500.00 Productivity Enhancement Incentive 55,000.00 Hazard pay 654,008.00 Year-End Bonus 270,537.00 Cash Gift 55,000.00 Other bonuses and allowances- midyear bonus 270,537.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 389,573.00 PAG-IBIG Contributions 13,200.00 PhilHealth Contributions 36,793.00 Employees Compensation Insurance Premiums 13,200.00 Other Personnel Benefits Monetization of Leave Credits 136,898.00 Loyalty pay 8,000.00 Anniversary Bonus 33,000.00 Performance Based Bonus 175,849.00 TOTAL OF PERSONAL SERVICES P 5,958,339.00

page 14 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 250,000.00 Training Expenses 40,000.00 Supplies and Materials Expenses Office Supplies Expenses 70,000.00 Drugs and Medicines Expenses 600,000.00 Medical, Dental and Laboratory Supplies Expenses 300,000.00 Fuel, Oil and Lubricants Expenses 300,000.00 Other Supplies and Materials Expenses Purchase of Toilet Bowls 70,000.00 Communication Expenses Postage Expenses Telephone Expenses 15,000.00 Internet Subscription Expenses 20,000.00 General Services Other General Services 342,500.00 Repairs and Maintenance Machinery and Equipment Office Equipment ICT Equipment 5,000.00 Transportation Equipment Motor vehicle 150,000.00 Furniture and Equipment Taxes, Insurance Premiums and Other Fees Insurance Premiums 30,000.00 Other Maintenance & Operating Expenses Representation Expenses 50,000.00 Printing and publication expenses Other Maintenance & Operating Expenses - Aid to BHWs 739,200.00 - Dengue/Chikungunya Control Program 30,000.00 - Red Orchid Sustainability 30,000.00 - Oxygen Refill 5,000.00 - Aid to AYOD Team 70,000.00 - Celebration of World Malaria Day 5,000.00 - Celebration of World TB Day 5,000.00 - Celebration of Worl Aids Day 5,000.00 - World Blood Donor Day 20,000.00 - World Leprosy Day/Kutis Kilatis 5,000.00 - Healthy Lifestyle Promotion 5,000.00 - Accreditation fee of RHU as Animal Bite Center 5,000.00 - Renewal of Maternal Care Package, TB Dots & Outpatient Philhealth 5,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 3,171,700.00 c. Capital Outlay Machinery and Equipment Office Equipment Furniture, Fixture and Books Furniture and Fixtures P 50,000.00 TOTAL OF CAPITAL OUTLAY P 50,000.00 12. OFFICE OF THE MUNICIPAL SOCIAL WELFARE & DEVELOPMENT OFFICER: P 5,128,584.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 1,413,276.00 Other Compensation Personnel Economic Relief Allowance (PERA) 96,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 24,000.00 Subsistence Allowance 72,000.00 Productivity Enhancement Incentive 20,000.00 Year-End Bonus 117,773.00 Cash Gift 20,000.00 Other bonuses and allowances- midyear bonus 117,773.00 Personnel Benefit Contirbutions Retirement & Life Insurance Premiums 169,593.00 PAG-IBIG Contributions 4,800.00 PhilHealth Contributions 15,021.00 Employees Compensation Insurance Premiums 4,800.00 Other Personnel Benefits Monetization of Leave Credits 59,596.00 Loyalty pay 2,000.00 Anniversary Bonus 12,000.00 CollectivePerformance Negotiation Based Bonus Agreement (CNA) 76,552.00 TOTAL OF PERSONAL SERVICES P 2,360,184.00

page 15 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 70,000.00 Training Expenses 25,000.00 Supplies and Materials Expenses Office Supplies Expenses 60,000.00 Welfare Goods Expenses Food for Work 50,000.00 Emergency Relief Assistance 50,000.00 Cash for work 50,000.00 Fuel, Oil and lubricants expenses 12,000.00 Communication Expenses Telephone Expenses 15,000.00 Internet Subscription Expenses 12,000.00 General Services Other General Services 42,000.00 Repairs and Maintenance Machinery and Equipment Office Equipment 15,000.00 ICT Equipment 5,000.00 Transportation Equipment Motor Vehicle 5,000.00 Taxes, Insurance Premiums and Other Fees Insurance premium 5,000.00 Other Maintenance and Operating Expenses Representation Expenses 10,000.00 Printing and publication expenses Other Maintenance and Operating Expenses 5,000.00 Printing of streamers 5,000.00 Grants and Aids - AICS-Educational Assistance 100,000.00 - AICS - Medical Assistance 300,000.00 - AICS - Burial Assistance 150,000.00 - AICS - Emergency Shelter Assistance 50,000.00 - AICS - Food & Transportation 10,000.00 - Aid to Day Care Workers 908,400.00 - Children's Welfare 129,000.00 - Women's Welfare 110,000.00 - PWDs Welfare 50,000.00 - Solo Parents' Welfare 50,000.00 - Family Welfare 300,000.00 - OFWs Welfare 70,000.00 - Youth Welfare 75,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 2,738,400.00 c. Capital Outlay: Machinery and Equipment Office Equipment 25,000.00 Information & Communication Technology Equipment 5,000.00 Transportation Equipment Motor Vehicle Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P 30,000.00 13. OFFICE OF THE MUNICIPAL AGRICULTURIST: P 5,600,384.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 2,040,888.00 Other Compensation Personnel Economic Relief Allowance (PERA) 216,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 54,000.00 Productivity Enhancement Incentive 45,000.00 Year-End Bonus 170,074.00 Cash Gift 45,000.00 Other bonuses and allowances- midyear bonus 170,074.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 244,907.00 PAG-IBIG Contributions 10,800.00 PhilHealth Contributions 24,385.00 Employees Compensation Insurance Premiums 10,647.00 Other Personnel Benefits Terminal leave benefits Monetization of Leave Credits 86,061.00 Loyalty pay 3,000.00 Anniversary Bonus 27,000.00 CollectivePerformance Negotiation Based Bonus Agreement (CNA) 110,548.00 TOTAL OF PERSONAL SERVICES P 3,393,384.00

page 16 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 150,000.00 Training and Seminar Expenses 35,000.00 Supplies and Materials Expenses Office Supplies Expenses 65,000.00 Janitorial Supplies 5,000.00 Animal/zoological suplies expenses 350,000.00 Fuel, Oil & Lubricants Expenses 30,000.00 Agricultural and Marine Supplies Expense - Certified seeds (rice) 500,000.00 - Open pollinated variety seed (corn)/hybrid seed 200,000.00 - Purchase of vegetable seeds 150,000.00 - Plant Nursery Expense 80,000.00 Communication Expenses Postage Expenses 2,000.00 Telephone Expenses 15,000.00 Internet Subscription Expenses 5,000.00 General Services Other General Services 300,000.00 Repairs and Maintenance Buildings & Other Structures Buildings Slaughterhouse 50,000.00 Machinery and Equipment Office Equipment 15,000.00 ICT equipment 15,000.00 Transportation Equipment Motor Vehicle 15,000.00 Furniture and Fixtures Taxes, Insurance Premiums and Other Fees Insurance Premiums 5,000.00 Other Maintenance and Operating Expenses Other Maintenance and Operating Expenses 5,000.00 - Printing of Streamers 5,000.00 - Institutional Development 150,000.00 - Banner Program Expense 50,000.00 - Trade Fair Expense 10,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 2,207,000.00 c. Capital Outlay: Machinery and Equipment Office Equipment Information & Communication Technology Equipment Transportation Equipment Motor vehicle TOTAL CAPITAL OUTLAY P - 14. OFFICE OF THE MUNICIPAL ENGINEER: P 5,178,404.00 a. Personal Services: Salaries and Wages Salaries and Wages-Regular P 1,933,116.00 Other Compensation Personnel Economic Relief Allowance (PERA) 240,000.00 Representation Allowance 67,500.00 Transportation Allowance 67,500.00 Clothing/Uniform Allowance 60,000.00 Productivity Enhancement Incentive 50,000.00 Year-End Bonus 161,093.00 Cash Gift 50,000.00 Other bonuses and allowances- midyear bonus 161,093.00 Personnel Benefit Contributions Retirement & Life Insurance Premiums 231,974.00 PAG-IBIG Contributions 12,000.00 PhilHealth Contributions 23,170.00 Employees Compensation Insurance Premiums 11,141.00 Other Personnel Benefits Monetization of Leave Credits 81,517.00 Loyalty pay 18,500.00 Anniversary Bonus 30,000.00 Performance Based Bonus 104,710.00 TOTAL OF PERSONAL SERVICES P 3,303,314.00

page 17 of 26 of Appropriation Ordinance No. 2018-18-02

b. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 80,000.00 Training Expenses 30,000.00 Supplies and Materials Expenses Office Supplies Expenses 150,000.00 Fuel, oil and lubricant expenses 20,000.00 Communication Expenses Telephone Expenses 15,000.00 Internet Subscription Expenses 5,000.00 Professional Services Other Professional Services General Services Other General Services 378,090.00 Repairs and Maintenance Buildings and Other Structures Buildings 300,000.00 Municipal Mayor's Office Municipal Vice Mayor's Office MSWD Office Mun. Agriculture Office (old clinic) Mun. Agriculture Office (old DA office) Mun. Building electrical Water system Markets 200,000.00 Other structures 300,000.00 Municipal Livelihood Training Center & gymnasium RHU Building Machinery and Equipment Office equipment 5,000.00 ICT equipment 10,000.00 Construction and Heavy equipment Transportation equipment Motor Vehicle 10,000.00 Taxes, Insurance Premiums and Other Fees Insurance Premiums 5,000.00 Other Maintenance and Operating Expenses Representation expenses 5,000.00 Membership dues & contributions to organization 2,000.00 Other Maintenance and Operating Expenses 10,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 1,525,090.00 c. Capital Outlay: Machinery and Equipments Office equipment 50,000.00 Information & Communication Technology equipment 60,000.00 Transportation Equipment Motor vehicle 240,000.00 Furniture, Fixtures and Books Furniture and fixtures TOTAL OF CAPITAL OUTLAY P 350,000.00

15. COMMISSION ON AUDIT: P 33,000.00 a. Maintenance & Other Operating Expenses: Traveling Expenses P 15,000.00 Communication Expenses Internet Subscription Expenses 2,000.00 Professional Services Auditing Services 8,000.00 Other Maintenance & Operating Expenses Other Maintenance & Operating Expenses 8,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 33,000.00 b. Capital Outlay Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P -

page 18 of 26 of Appropriation Ordinance No. 2018-18-02

16. BIDS & AWARDS COMMITTEE & SECRETARIAT: P 390,220.00 a. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 50,000.00 Training Expenses 36,000.00 Supplies and Materials Expenses Office Supplies Expenses 90,000.00 Communication Expenses Postage Expenses Telephone Expenses 10,000.00 Internet Subscription Expenses 15,000.00 General Services Other General Services 94,220.00 Repairs and Maintenance Machinery Equipment Office equipment ICT Equipment 15,000.00 Furniture and Equipment 10,000.00 Other Maintenance & Operating Expenses Advertising Expenses Representation Expenses 60,000.00 Other Maintenance & Operating Expenses 10,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 390,220.00

17. BUREAU OF FIRE PROTECTION: P 173,400.00 a. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 5,000.00 Training Expenses Supplies and Materials Expenses Office Supplies Expenses 17,000.00 Fuel, Oil & Lubricants Expenses 45,000.00 Communication Expenses Telephone expenses 6,000.00 Internet Subscription Expenses Repairs and Maintenance Machinery and Equipment Office Equipment ICT Equipment 5,000.00 Disaster Response and Rescue Equipment 50,000.00 Taxes, Insurance Premiums Insurance Premiums TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 128,000.00 b. Capital Outlay: Machineries and Equipment Office Equipment 16,400.00 ICT Equipment P 29,000.00 Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P 45,400.00 18. MUNICIPAL CIRCUIT TRIAL COURT: P 97,600.00 a. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 30,000.00 Training Expenses 20,000.00 Supplies and Materials Expenses Office Supplies Expenses 5,000.00 Communication Expenses Telephone Expenses 3,600.00 Repairs and Maintenance Machinery and Equipment ICT Equipment 3,000.00 Other Maintenance and Operating Expenses Other Maintenance and Operating Expenses 36,000.00 TOTAL MAINT. & OTHER OPERATING EXPENSES P 97,600.00 b. Capital Outlay: Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P -

page 19 of 26 of Appropriation Ordinance No. 2018-18-02

19. DILG - MLGOO: P 75,000.00 a. Maintenance & Other Operating Expenses: Traveling Expenses P 3,000.00 Training Expenses Supplies and Materials Expenses Office Supplies Expenses 15,000.00 Communication Expenses Telephone Expenses 7,000.00 Internet Subscription Expenses Repairs and Maintenance Machinery and Equipment ICT Equipment 2,000.00 Other Maintenance and Operating Expenses Other Maintenance and Operating Expenses 48,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 75,000.00 b. Capital Outlay: Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P - 20. OFFICE OF SENIOR CITIZEN AFFAIRS: P 175,000.00 a. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 7,000.00 Supplies and Materials Expenses Office Supplies Expenses 25,000.00 General Services Other General Services 42,000.00 Other Maintenance and Operating Expenses Representation expenses 20,000.00 Other MOOE 5,000.00 General Assembly 30,000.00 Provincial convention 5,000.00 Honoraria 36,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 170,000.00 b. Capital Outlay: Machinery and Equipment Office Equipment P 5,000.00 Furniture, Fixtures and Books Furniture and fixture TOTAL CAPITAL OUTLAY P 5,000.00 21. PHILIPPINE NATIONAL POLICE: P 857,000.00 a. Maintenance & Other Operating Expenses: Traveling Expenses - Local P 40,000.00 Training Expenses 50,000.00 Supplies and Materials Expenses Office Supplies Expenses P 60,000.00 Fuel, Oil and Lubricants Expenses 300,000.00 Utility Expenses Electricity expenses 100,000.00 Communication Expenses Telephone Expenses 12,000.00 Internet Subscription Expenses Repairs and Maintenance Machinery and Equipment ICT Equipment 20,000.00 Transportation Equipment Motor Vehicle 250,000.00 Other Maintenance & Operating Expenses Other Maintenance & Operating Expenses 5,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 837,000.00 b. Capital Outlay: Infrastructure Asset Water Supply System Machinery and Equipments Office Equipment ICT equipment P 20,000.00 Other Property, Plant & Equipments Other Property, Plant & Equipments TOTAL OF CAPITAL OUTLAY P 20,000.00

page 20 of 26 of Appropriation Ordinance No. 2018-18-02

22. POPCOM/NUTRITION: P 775,800.00 a. Maintenance & Other Operating Expenses: Traveling Expenses-Local P 20,000.00 Training Expenses 5,000.00 Supplies and Materials Expenses Office Supplies Expenses 40,000.00 Food Supplies Expenses Supplemental Feeding 80,000.00 Micro-Nutrient Supplementation 70,000.00 Other Supplies and Materials Expenses Nutrition Board for height and weight Communication expenses Telephone Expenses 12,000.00 General Services Other General Services 47,000.00 Machinery and Equipment ICT Equipment 10,000.00 Other Maintenance & Operating Expenses 5,000.00 - Aid to BNS 172,800.00 - Nutrition Advocacy 20,000.00 - Nutrition Education 25,000.00 - Aid to Nutrition Council 25,000.00 - Nutrition Month Celebration 65,000.00 - Responsible Parenthood 40,000.00 - Adolescent / Youth Development Program 35,000.00 - Population Development Celebration 12,000.00 - Teatro 25,000.00 - Search for Best Barangay Nutrition Implementor 22,000.00 - Search for Best Barangay Nutrition Scholar 10,000.00 - Pre-marriage counselling 10,000.00 - Monitoring and Evaluation of Local Level Program Implementation 5,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 755,800.00 b. Capital Outlay: Machinery and Equipment Office Equipment Information & Communication Technology Equipment Furniture, Fixtures and Books Furniture and Fixtures P 20,000.00 TOTAL CAPITAL OUTLAY P 20,000.00 23. MUNICIPAL ENVIRONMENT & NATURAL RESOURCES OFFICE: P 1,463,000.00 a. Maintenance and Other Operating Expenses: Traveling Expenses - Local P 20,000.00 Training Expenses 15,000.00 Supplies and Materials Expenses Office Supplies Expenses 40,000.00 Fuel, Oil & Lubricants Expenses 200,000.00 Other Supplies and materials Expenses 30,000.00 Communication Expenses Internet Subscription Expenses 5,000.00 General Services Environmental/sanitary services 750,000.00 Repairs and Maintenance Machinery and Equipment Office Equipment ICT Equipment 3,000.00 Transportation Equipment Motor Vehicle 200,000.00 Taxes, Insurance Premiums and Other Fees Insurance Premiums 20,000.00 Other Maintenance and Operating Expenses Representation expenses 30,000.00 Other Maintenance and Operating Expenses 10,000.00 TOTAL MAINT. & OTHER OPERATING EXPENSES P 1,323,000.00 b. Capital Outlay: Machinery and Equipment Information & Communication Technology Equipment Other Machinery and Equipment P Transportation Equipment Motor Vehicle 140,000.00 Furniture, Fixtures and Books Furniture and Fixtures TOTAL CAPITAL OUTLAY P 140,000.00

page 21 of 26 of Appropriation Ordinance No. 2018-18-02

24. INTERIM MUNICIPAL TOURISM OFFICE: P 405,000.00 a. Maintenance and Other Operating Expenses: Traveling Expenses - Local P 10,000.00 Training Expenses 28,000.00 Supplies and Materials Expenses Office Supplies Expenses 30,000.00 Communication Expenses Telephone Expenses Internet Subscription Expenses General Services Other General Services 210,000.00 Repairs and Maintenance Machinery and Equipment Office equipment 5,000.00 ICT Equipment 7,000.00 Donations 30,000.00 Other Maintenance and Operating Expenses Representation Expenses 35,000.00 Other Maintenance and Operating Expenses 50,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 405,000.00 b. Capital Outlay: Machinery and Equipment Office Equipment P Information & Communication Technology Equipment Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P -

25. LOCAL DISASTER RISK REDUCTION AND MANAGEMENT FUND: P 5,637,232.20 25.1. DISASTER PREPAREDNESS P 719,400.00 a. Maintenance and Other Operating Expenses: Training Expenses Incident Command System Training for Instructors Rapid Damage assessment & Needs Analysis Trng for MBRRMC Members Training on Nutrition and Emergencies of M/BDRRMC Members Specialized Training of Mountain Search & Rescue (MOSAR) P 92,000.00 Specialized Training of Water Search & Rescue (WASAR) 52,000.00 Supplies and Materials Expenses Other supplies and material expenses Other Supplies and Material Expenses Early warning system/device 55,000.00 Uniforms & Equipments of emergency responders 50,000.00 Repair and Maintenance-Machinery & Equipment Communication Equipment 30,000.00 Disaster Response and Rescue Equipment 220,000.00 Other Maintenance and Operating Expenses Printing & Publication Expenses Representation Expenses Observance of mandated & MDRRM Activities Oplan Lakbay alalay 15,000.00 Oplan Kaluluwa operations 15,000.00 NDRM celebration 5,000.00 NSED activities 5,000.00 Rescue and Fire Olypmics 30,000.00 Linkaging and planning 40,400.00 Simulation exercises 25,000.00 Other Maintenance and Operating Expenses Permit to Purchase & NTC registration 10,000.00 Tarpaulin printing 15,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 659,400.00 b. Capital Outlay Machinery and Equipment Communication Equipment P 60,000.00 Furniture, Fixtures and Books Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P 60,000.00

page 22 of 26 of Appropriation Ordinance No. 2018-18-02 25.2. DISASTER PREVENTION AND MITIGATION P 182,500.00 a. Maintenance and Other Operating Expenses: Supplies and Materials Expenses Office Supplies Expenses Fuel, oil and lubricants expenses P 50,000.00 Other Maintenance and Operating Expenses Printing and Publication Expenses Representation expenses Activation of emergency & disaster operation center 72,000.00 Climate change adaptive activity 9,600.00 OMOE Insurance of emergency responders P 7,500.00 Consumable items/goods 8,000.00 Tarpaulin printing 1,000.00 Tree planting 19,400.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 167,500.00 b. Capital Outlay: Machinery and Equipment Disaster Response and Rescue Equipment P 15,000.00 TOTAL OF CAPITAL OUTLAY P 15,000.00 25.3. DISASTER RELIEF AND RESPONSE P 360,000.00 a. Maintenance and Other Operating Expenses: Supplies and Materials Expenses Welfare Goods Expenses Food subsistence & relief goods P 50,000.00 Support to nutrition emergencies 30,000.00 Fuel, oil and lubricants expenses (RDANA) 20,000.00 Other Maintenance and Operating Expenses Representation expenses Conduct of Rapid Damage Assessment & Needs Analysis (RDANA) 30,000.00 Other Maintenance and Operating Expenses Temporary shelter/cash assistance 50,000.00 Minimum Initial Service Package (MISP) 30,000.00 Burial or medical assistance 50,000.00 Seed assistance 100,000.00 Conduct of Rapid Damage Assessment & Needs Analysis (RDANA) TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 360,000.00 b. Capital Outlay: Furniture and Fixtures TOTAL OF CAPITAL OUTLAY P - 25.4. DISASTER REHABILITATION AND RECOVERY P 2,494,162.54 a. Maintenance and Other Operating Expenses: Supplies and Materials Expenses Welfare Goods Expenses Food for Work 50,000.00 Repair and Maintenance - Infrastructure Road network Other Maintenance and Operating Expenses Other Maintenance and Operating Expenses Post conflict analysis & psychosocial rehab of disaster victims 30,000.00 Cash for work TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 80,000.00 b. Capital Outlay: Infrastructure Assets Road network P Buildings & Other Structures Buildings Machinery and Equipments Construction and Heavy Equipment 2,414,162.54 Furniture and Fixtures TOTAL CAPITAL OUTLAY P 2,414,162.54 25.5. OPERATIONAL SUPPORT P 190,000.00 a. Maintenance and Other Operating Expenses: Travelling expenses 40,000.00 Supplies and Materials Expenses Office supplies expenses Communication Expenses Telephone expenses 20,000.00 Internet expenses 70,000.00 Repair and Maintenance Machinery and Equipment ICT Equipment 15,000.00 Disaster Response and Rescue Equipment 15,000.00 TOTAL OF MAINT. & OTHER OPERATING EXPENSES P 160,000.00

page 23 of 26 of Appropriation Ordinance No. 2018-18-02

b. Capital Outlay: Machinery and Equipments Office Equipment P 30,000.00 ICT Equipment Furniture and fixtures TOTAL OF CAPITAL OUTLAY P 30,000.00

25.6. QUICK RESPONSE PROJECTS AND ACTIVITIES P 1,691,169.66 1,691,169.66 Section 4. STATUTORY AND CONTRACTUAL OBLIGATIONS, BUDGETARY RESERVE AND OTHERS. The amount of THIRTY MILLION FOUR HUNDRED FIVE THOUSAND FOUR HUNDRED SIXTY-ONE PESOS (PhP30,405,461.00) is hereby appropriated to defray the following items of expenditures, to wit:

I. STATUTORY AND CONTRACTUAL OBLIGATIONS: P 1,344,000.00 a. GO Lamut Educational Assistance P 60,000.00 b. Lamut Achiever's Award 30,000.00 c. Promotion & Development of Organic Farming (Ord No.2014-08) 50,000.00 d. Search for Most Outstanding Mother in the Municipality of Lamut 30,000.00 e. Provision of Free Medical Exam & Other Medical Services to Senior Citizens of Lamut 50,000.00 f. Service Incentive Benefit for Barangay Tanods, BNS, BHWs, DCWs in Lamut, Ifugao 100,000.00 g. Municipal Volunteers Workers Day Celebration (Ord No. 2018-18-008) 50,000.00 h. Aid & Accident Assistance to Bantay Bayan (Ord No. 2014-14) 324,000.00 i. Anti-Drug Abuse Program (R.A. 9165) Livelihood Program 100,000.00 Skill Development 50,000.00 Aid to MADAC/BADAC/SMAD 50,000.00 Moral Recovery Program 50,000.00 j. Aid to People's Law Enforcement Board (PLEB) 50,000.00 k. Additional Cash Assistance to Barangay Officials and Appointees 100,000.00 l. Establishment of LGU Choir (Mun. Ord. No. 2017-18-01) 30,000.00

m. Rare Disease and Critical Ailment Support Prog. (Mun. Ord. No. 2017-18-03) 150,000.00 n. Death Assistance to employees (Mun. Ord. No. 2017-18-06) 70,000.00 TOTAL OF STATUTORY & CONTRACTUAL OBLIGATIONS P 1,344,000.00 II. BUDGETARY RESERVE: a. 20% of IRA for Development Fund P 20,288,228.80 b. 5% Calamity Fund/Local Disaster Risk Reduction and Management P 5,637,232.20 c. Aid to Barangays P 36,000.00

III. OTHERS: P 3,100,000.00 a. Municipal Peace and Order Council Fund P 100,000.00 b. Foundation Day Celebration 1,500,000.00 c. Participation to Ifugao Day Celebration 450,000.00 d. Sports Development Fund 150,000.00 e. Aid to Provincial Meet 450,000.00 f. Municipal Council for the Protection of Children Fund 50,000.00 g. SPES 100,000.00 h. MAFC (Ord. No. 2015-01) 50,000.00 i. Survey and Titling of Municipal Real Properties 100,000.00 j. Aid to Lupon Tagapamayapa 50,000.00 k. Assistance to Different Cultural Activities 100,000.00

Section 5. 20% DEVELOPMENT FUND. As provided for under Section 287 of RA 7160 or otherwise known as the Local Government Code of 1991, the Development Fund shall not be less than (20%) of the projected total Internal Revenue Allotment (IRA) of the Municipality. The total amount of TWENTY MILLION TWO HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED TWENTY-EIGHT PESOS & 80/100 (20,288,228.80) representing the 20% of the projected IRA for Calendar Year 2018 is hereby appropriated and shall be used to fund the following development programs/projects/activities specified and approved under the Annual Investment Program of the Municipality:

page 24 of 26 of Appropriation Ordinance No. 2018-18-02

AIP Ref. AMOUNT PROGRAMS/PROJECTS/ACTIVITIES Code IN PESOS I. ECONOMIC SECTOR: P 5,020,000.00 Barangay Roads & Other Facilities:

1. Ambasa - Road Concreting @ Purok 3 Numbaludong Road Phase 2 150,000.00 2. Bimpal - Riprap Construction @ Health Center - Bayao 150,000.00 3. Hapid - Road Concreting @ Nunhabatan-Sanafe Road 400,000.00 4. Hollowon - Construction of Hanging Bridge to Balonglong - Phase 2 150,000.00 5. Lawig - Constn of River Control @ Purok Magsaysay (Lamut River) 150,000.00 6. Lucban - Concreting of FMR @ Riverside 150,000.00 7. Mabatobato - Concreting of Banting Road (Angiwan-Baguidudol Area) 150,000.00 8. Magulon - Concreting of Regimental Pangatna Road Phase 2 150,000.00 9. Nayon - Concreting of Halog-Halimutok FMR 150,000.00 10. Panopdopan - Riprapping along Maleteng Road 150,000.00 11. Panopdopan - Riprapping @ Likod-Mongkol-Riverside FMR 150,000.00 12. Payawan - Concreting of Pacco Road 150,000.00 13. Pieza - Concreting of road @ sitio Sto. Domingo 150,000.00 14. Pob. East - Road Concreting of Sn Lorenzo - Hapid Road (Beja-Gallevo Site) 150,000.00 15. Pob. West - Road Concreting of Lansones St. (Velasco-Baptista)-Kulaaw Road 150,000.00 16. Pob. West - Road Concreting of Kaimito St. (Manganaan-Gawi Site Subd) 400,000.00 17. Pugol - Road Concreting of Pugol Road-Sanafe Road (Galap-Bahatan Site) - Phase 2 150,000.00 18. Pugol - Road Concreting @ Nabilaan 300,000.00 19. Salamague - Road Concreting @ Purok 1 750,000.00 20. Sanafe - Road Concreting @ Purok 3 (Ayangan Village) 150,000.00 21. Umilag - Road Concreting @ Sitio Balonglong (Upper) 150,000.00 22. Extension of Dome Type Building @ Public Market 500,000.00 23. Construction of Canal Lining & Gutter (Rear of CDF Bldg) 120,000.00 TOTAL OF ECONOMIC SECTOR P 5,020,000.00

II. SOCIAL SECTOR: P 15,043,228.80 1. Landscapping/riprapping of Tourism village Phase 2 P 300,000.00 2. Rehabilitation of Water System @ Tourism Village 100,000.00 3. Construction of Entrance/Exit Gate @ Tourism Village 500,000.00 4. Construction of Livelihood Center for DSWD Clients 3,343,228.80 5. Construction of Sports Indoor Gym 4,000,000.00 6. Construction of Tennis Court @ Sports Center 1,500,000.00 7. Construction of Water System @ Evacuation Center 200,000.00 8. Construction of Lamut Water system - Level 2 (PRDP Counterpart) 5,100,000.00 TOTAL OF SOCIAL SECTOR P 15,043,228.80

III. ENVIRONMENT SECTOR: P 225,000.00 1. Installation of light at Landfill P 150,000.00 2. Improved of Water System at Landfill 75,000.00 TOTAL OF ENVIRONMENT SECTOR P 225,000.00

TOTAL APPROPRIATIONS P 112,658,844.00 UNAPPROPRIATED BALANCE / RESERVE P 85,800.00 Section 6. ADMINISTRATIVE PROVISIONS: A. REVENUE AND RECEIPTS: A.1. Taxes, Fees and Other Receipts. All taxes, fees and all other receipts or revenues collected by the Municipal Treasury in exercise of their functions shall be remitted or accounted to its corresponding revenue code. A.2. Trust Receipts. Receipts from non-tax sources authorized by law for specific purpose which were collected and received by the Municipal Government of Lamut, acting as trustee agent or administrator or which has been received as guaranty for the fulfillment of an obligation, and all other collections classified by law or regulations as trust receipts shall be treated as trust liability and shall be deposited in an authorized government depository bank. Payment out of such fund shall be made in accordance with the purpose for which it was created and subject to accounting and auditing rules and regulations. Any interest income earned by said deposit shall accrue to the General Fund of the Local Government Unit (LGU); and

A.3. Sale of Non-Serviceable, Obsolete and Other Unnecessary Equipment Materials. Offices with non-serviceable, obsolete and unnecessary equipment materials shall make an inventory of the same every year and submit to the Local Chief Executive through the Property Custodian designee who shall start the proceedings for the disposal of the same. The proceeds from the sale of this non-serviceable, obsolete and unnecessary equipment shall accrue under the General Fund.

page 25 of 26 of Appropriation Ordinance No. 2018-18-02 B. IMPLEMENTATION OF THE FOLLOWING APPROPRIATIONS: B.1. 5% Calamity Fund. The implementation of the 5% Calamity Fund shall be in accordance to the approved Municipal Disaster Risk Management (MDRRM) Plan and the Implementing Rules and Regulations (IRR) on the utilization of the fund; B.2. Purchase of Supplies, Materials, Equipment, Drugs and Medicines and Medical Supplies. All procurement of the Municipal Government of Lamut for supplies, materials, equipment, drugs and medicines and medical supplies shall be in accordance with RA 9184 otherwise known as the Government Procurement Act and its Implementing Rules and Regulations.

B.3. Emergency Purchases. Offices concerned are authorized to make emergency purchase of supplies. materials, drugs and medicines, medical supplies, meals and snacks and spare parts of motor vehicles that are urgently needed for the repair of motor vehicles or to meet an emergency which may involve the loss of, or danger to, life and or property, or are to be used in connection with a project or activity which cannot be delayed without causing detriment to the public service, provided, that said purchase shall be in accordance with the pertinent provisions and procedures under R.A. 9184 otherwise known as the "Procurement Act" and its Implementing Rules and Regulations. B.4. Telephone-Mobile Expenses. Expenses on mobile is granted to all Municipal Officials, Department Heads and Secretariat of the Bids and Award Committee, however, the claim for such may be done through reimbursement, or shall only be disbursed/released upon registering an active and functional mobile phone, however, subject to accounting and auditing rules and regulations. B.5. Personal Service Benefits. Funding of personal allowance and benefits costs of government officials and employees shall be charged against the respective funds from which their basic compensations are drawn. B.6. Magna Carta Subsistence Allowance - The issuance of this benefit under the Magna Carta for Health Workers and Social Services Workers shall be in accordance with applicable laws, rules and regulations. B.7. Representation and Transportation Allowance (RATA) . The municipal officials and/or employees authorized are hereby granted a monthly commutable RATA in accordance to LBC No. 2009-68 chargeable from the programmed appropriations provided under their respective offices. The Transportation Allowance herein authorized shall not be granted to officials who are assigned a government vehicle or use of government motor vehicle.

B.8. Internet Expense - Allocation for internet expense must be paid based on actual expenses as supported by an Official Receipt and shall not be treated as an allowance. B.9. Clothing/Uniform Allowance. The grant of clothing/uniform allowance shall be charged against the office funds herein appropriated for the purpose, provided, that the amount shall not exceed Six Thousand Pesos (PhP6,000.00) per employee. A new employee shall be granted this benefit in full for that year provided, however, that the new employee assumes office before the end of the first semester and that the previous employees did not use the appropriation for said position; B.10. Personnel Economic Relief Allowance (PERA). Municipal Official and/or employees authorized under Budget Circular No 2009-3 shall be granted PERA at Two Thousand Pesos (Php2,000.00) per month. B.11. Gasoline, Oil and Other Lubricants Expense for Payloader. The primary use of the Municipal Payloader is for Calamity and Disaster related activities. For easy monitoring, all municipal and barangay undertakings involving the use of this equipment shall be covered by Trip Ticket.

B. 12. General Services. Hiring of Job Orders (J.O.) shall be allowed only after submission of a Project Proposal duly approved by the Local Chief Executive and the Municipal Vice Mayor as the case maybe. B.13. The provision of livelihood program in any form of assistance shall only be awarded to accredited People's Organizations, Non-government Organizations/Associations within the municipality but not to private individual. Recipient of this program shall have a good standing track record. Accredited shall mean "accredited by the Sangguniang Bayan of Lamut."

B.14. The disbursement of appropriation particularly the Livelihood Program under the Anti-Drug Abuse Program shall only be made upon identification of the specific project submitted to the Sangguniang Bayan. B.15. The provision of any increase of Aid to Barangay Nutrition Scholars (BNS), Barangay Health Workers (BHW) and Daycare Workers (DCW) must be in accordance with Municipal Ordinance No. 2017-18-10. B.16. The Salary increase of all regular employee shall be in accordance with the provision of Executive Order No. 201, otherwise known as the Salary Standardization Law.

page 26 of 26 of Appropriation Ordinance No. 2018-18-02

C. USE OF SAVINGS/UNEXPENDED BALANCE: C.1. Funds shall be available exclusively for the specific purpose of which they have been appropriated. No ordinace shall be passed authorizing any transfer of an appropriation from one item to another of different expense class (Section 336, of RA 7160). However, the Local Chief Executive or the Presiding Officer of the Sanggunian may by ordinance, be authorized to augment any item in the approved annual budget for their respective offices from savings in other items within the same expense class of the respective appropriation. C.2. "Savings" refers to portions or balances of any programmed appropriations free from any obligation or encumbrances, still available after the satisfactory completion or the unavoidable discontinuance or abandonment of the work, activity or purpose for which the appropriation is authorized or arising from unpaid compensation and related costs pertaining to vacant positions and leave of absences without pay. "Savings" refers to portions or balances of any programmed appropriations free from any obligation or encumbrances, still available after the satisfactory completion or the unavoidable discontinuance or abandonment of the work, activity or purpose for which the appropriation is authorized or arising from unpaid compensation and related costs pertaining to vacant positions and leave of absences without pay.

C.3. The source of CNA incentive as approved shall be in accordance with the latest DBM Circular. C.4. "Augmentation" refers to the existence in the budget of an item, project, activity or purpose with an appropriation which, upon implementation or subsequent evaluation or needed resources, is determined to be deficient. C.5. Realignments. No item in this Appropriation Ordinance shall be realigned except during calamities and disaster. Realignment may also be made if for any valid reasons the intended program, project and activities is no longer needed or have been funded by outside sources; and C.6. Reversion of Unexpended Balances of Appropriations, Continuing Appropriations. Unexpended balances of appropriations authorized in the annual appropriation ordinance shall revert to the unappropriated surplus of the general fund at the end of the fiscal year and shall not thereafter be available for the expenditure except by subsequent enactment. However, appropriations for capital outlays and statutory obligations specifically programs, projects and activities established through local ordinances shall continue and remain valid until fully spent, reverted or the project is completed. Continuing appropriations shall be reverted as part of the annual budget preparation as recommended by the Local Chief Executive and duly approved by the Sangguniang Bayan.

Section 7. SEPARABILITY CLAUSE. If any provision of this appropriation ordinance shall be declared invalid or unconstitutional by competent authorities, the other provisions not affected by such declaration shall remain in full force and effect. Section 8. PENAL CLAUSE. Any violation on the above-stated administrative provisions shall be liable or charged of crimininal/civil administrative case. Section 9. EFFECTIVITY. This Appropriation Ordinance authorizing the 2019 Annual Budget shall take effect January 1, 2019.

ENACTED AND APPROVED by the Sangguniang Bayan of Lamut, Province of Ifugao this day of 23rd day of October 2018 at the Sangguniang Bayan Session Hall, Lamut, Ifugao.

(sgd)JERRY J. LEAL (sgd) MARIA VICTORIA GRACE G. MACADAEG (sgd)PIO K. FAMORCA, JR. Municipal Councilor Municipal Councilor Municipal Councilor

(sgd)NAPOLEON C. BELINGON (sgd)RENEBOY D. MILLANO (sgd)MARK ANTHONY M. INDOPIA Municipal Councilor Municipal Councilor Municipal Councilor

(sgd)MANUEL B. KALAHI, JR (sgd)JAKE LOUIE B. CASUMPANG LMB Mun. Chapter President Municipal SK Federation President

CERTIFIED CORRECT: ATTESTED BY:

(sgd)LOURDES T. MANGACCAT (sgd)Atty. ADRYAN B. CHAGUILE Secretary to the Sanggunian Municipal Vice-Mayor and Presiding Chairman

APPROVED:

(sgd)Atty. MARIANO B. BUYAGAWAN, JR. Municipal Mayor

55,896,152.00 PS 24,922,831.00 MOOE 0.00

1,067,000.00

7,679,868.00

240,000.00 675,000.00 675,000.00 60,000.00 50,000.00 639,989.00 50,000.00 639,989.00

921,584.00 12,000.00 66,000.00 12,000.00

2,733,596.00 323,848.00 30,000.00 15,224,868.00415,994.00 16,291,868.00

0.00

0.00 0.00

0.00 0.00 0.00 0.00 35,733.00

36,812.00

36,269.00 35,733.00 36,269.00

35,733.00 35,733.00 35,733.00 288,015.00

6,636,591.00 240,000.00 675,000.00

675,000.00

50,000.00 0.00 50,000.00

rm ict 1667 1667 1667

1667 1667

8335 0.00

0.00 0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00

0.00

0.00 0.00

0.00

0.00 0.00

0.00 0.00 30,405,461.00 29,061,461.00 1,344,000.00 30,405,461.00

20,288,228.80 #REF! #REF!

112,658,844.00 85,800.00